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All Journal Entrepreneurship and Small Business Research
Eka Safitri, Yulia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax Eka Safitri, Yulia
Entrepreneurship and Small Business Research Vol. 1 No. 1 (2022): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.436 KB) | DOI: 10.55980/esber.v1i1.14

Abstract

This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents. The analytical method used is multiple linear regression analysis with the SPSS 25 application program. The results of this study indicate that awareness of taxpayers, tax knowledge, and quality of tax services do not affect the compliance of land and building taxpayers. While tax sanctions affect the compliance of land and building taxpayers.
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